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2017 (9) TMI 413 - AT - Central ExciseManufacture - clearances made in cascades - case of Revenue is that the goods are cleared from the factory of the assessee-Respondents in the form of Compressed Natural Gas (CNG) in cascades. In terms of Note 5 to Chapter No. 27, the Natural Gas which is compressed for use as a fuel or for any other purpose shall amount to manufacture and, therefore, the assessee-Respondents are required to pay duty on such CNG - Held that: - even though the Natural Gas is transported to the customers premises in compressed form, such process of compression has been done for the purposes of transportation only. Such process cannot be considered as a process of manufacture, since the goods are sold not as CNG but as Natural Gas - demand set aside - appeal dismissed - decided against Revenue.
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